Persons subject to taxation, beneficiary of the assets’ transfer foreseen in art. 128 par. (7) from The Fiscal Code( regarding business transfer), who are not registered for VAT purposes, and shall not be registered as a consequence of the transfer, are forced to submit a statement with the amounts resulted from VAT modification; the due date needs to be completed until 25th of the following month in which the transfer of assets has been completed. Also, up to this date, these persons have to pay the amounts resulted from the VAT modification according to art.128 par. (4), art. 148, 149 or 161 from the Fiscal Code.
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